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The Retail Sales Tax Act

C.C.S.M. c. R130

The Retail Sales Tax Act

DEFINITIONS, INTERPRETATION, ADMINISTRATION AND ENFORCEMENT
1(1) Definitions
(1.1)
(1.2) Interpretation of "retail sale in the province"
(1.3) "Common-law partner" defined
(1.4) Interpretation of "closely related"
(2) No incorporation in real property
(3)
(4)
(5) to (8)
1.1 Administration and enforcement
TAX ON TANGIBLE PERSONAL PROPERTY
2(1) Tax
(1.1) Reduced rate on mobile, modular or ready-to-move home
(1.2) Reduced rate for mixed uses of electricity
(1.3) Reduced rate for mixed uses of piped gas
(1.4) Reduced rate for electricity used by oil well operators
(1.5) Qualifying manufacturer
(1.6) How to determine costs
(1.7) Reduced rate for electricity used in manufacturing or mining
(1.8) Minister may approve use of reduced rate
(1.9) If reduced rate approved
(1.10) When reduced rate no longer applies
(1.11) Notice of change
(2) Time for payment of tax
(3) Tax on lease of tangible personal property
(4) Tax payable in other circumstances
(4.1) Tax payable at time of vehicle registration
(5) Deemed purchase
(5.1) Temporary use of vehicle by vendor
(5.2) Onus
(5.3) Property brought into Manitoba for temporary use
(5.3.1) Calculation and payment of tax for temporary use
(5.3.2) Opting out of monthly tax payments
(5.4) Temporary use — railway rolling stock
(5.5) Interpretation of "railway rolling stock"
(5.6) Report and payment of tax by railway company
(5.7) Temporary use — aircraft
(5.8) Opting out of monthly tax payments
(6) Retail sale out of province
(7) Tax on separate sales
(8) Payment and refunding of tax where sale not retail sale
(9) Trade-ins
(9.1) No credit for trade-in of interjurisdictional vehicle
(9.2) Trade-in not acquired at a retail sale
(10) Tax on coin-operated telephone call
(11)
(12) and (13)
(14)
(15)
(16)
(17) Excess amounts collected must be remitted
(18) Collection of tax upon vehicle registration
2.1
2.2(1) Definitions
(2) Application
(3) Fair value for computing tax payable
(4) Tax payable to authorized person
(5) Claiming a tax exemption
(6) Claiming vehicle not acquired on a sale
(7) Diplomat with RST number
(8) Reduction of tax payable
2.3(1) Definitions
(2) Tax payable on vehicle used for interjurisdictional commercial purposes
(2.1) and (2.2)
(3) Time for payment of tax
(4) Interpretation of subsection (2)
(5) Tax rate
(6) Tax calculation
(7) Tax adjustment where travel ratio estimated for vehicle
(8) Tax adjustment where travel ratio estimated for vehicle fleet
(9) Other persons liable for tax payment
(9.1) Recovery of amount paid under subsection (9)
(10) Credit for tax previously paid
(10.1) Refund of tax previously paid
(11)
(12) Vehicle ceasing to be part of fleet
(13) Tax on vehicle transferred to intraprovincial use etc.
(14)
(15) Tax refund or credit
(16)
2.4(1) Definitions
(2) Tax on returnable packaging
(3) Tax on non-returnable packaging
(4) Use of returnable packaging inside and outside Manitoba
(5) No tax on labels, etc.
TAX EXEMPTIONS FOR TANGIBLE PERSONAL PROPERTY
3(1) Exempt tangible personal property
(2) "Used" defined
(2.1) Meaning of item of clothes, etc.
(3)
(4) Exemption for certain gasoline
(5) Exemption for certain motive fuel
(6) and (6.1)
(7)
(8)
(9)
(10) Exemption for private purchases
(11)
(11.1)
(11.2)
(11.3)
(11.4)
(12)
(13)
(13.1)
(14)
(15) and (16)
(17) and (17.1)
(18) Sale to closely related corporation or partnership
(18.1) Sale to new corporation or partnership by closely related seller
(18.2) Sale to new corporation for shares
(18.3) Sale to new partnership for partnership interest
(18.4) Transfer to shareholder
(18.5) Transfer to partner
(19)
(20) and (21)
(22) Exemption: sale of machinery, etc. as part of manufacturing plant
(22.1) Exemption: sale of tangible personal property as part of real property
(23) Exemption re promotional distribution
(24) Exemption for certain aircraft
(25) Purchaser's statement re aircraft
(25.1) Exemption: consumption on aircraft
(26) Exemption for broadcast productions
(27)
(27.1)
(28) Exemption for prepared food and beverages sold to certain persons
(29)
(29.1)
(30)
(30.1) Exemption for equipment for oil and gas exploration or development
(31) Exemption for geophysical survey and exploration equipment
(32) Exemption for prototype equipment for mining
(33) Exemption for multijurisdictional vehicles etc.
(34) Interpretation of subsection (33)
(35) Exemption re certain coin-operated devices
(36) Exemptions for domestic and farm uses of electricity and piped gas
(37) Custom software and modifications
(38) Subsequent purchaser of custom software
(39) Exemption for lease
3.1
TAXABLE SERVICES
4(1) Taxable services
(1.1) Timeshare
(1.2) Service by employee to employer not taxable
(1.3) Service re property for export
(1.4) Repair of footwear not taxable
(1.5) Veterinarian services not taxable
(2) Proration of purchase price for dedicated telecommunication service
(3) Definitions
(4) No tax on self-serve car wash, etc.
(5)
(6) Toll free telephone service
(7) Testing of food and beverages
(8) Services in relation to certain tax-exempt property
(9) Service in respect of multijurisdictional vehicle
(10) No tax on testing for research
(11) No tax on vehicle safety inspection
(12) No tax on police or fire department service
RST NUMBER
5(1) Vendors to have RST number
(2) Manufacturers and others to have RST number
(3) No fee for RST number
(4)
(5)
(6) RST number for diplomat
(7) RST number not required
(8) Registered purchaser
6
7
8
8.1
VENDORS AND TAX COLLECTION
9(1)
(2) Vendor to file returns and remit tax
(2.1) Recovery of amount remitted but not collected
(2.2) Broker or agent remitting on vendor's behalf
(2.3) Exception for small home-based business
(2.4) Exception for sales by non-profit organization
(2.5) Non-commercial nature
(2.6) Exception for sales of prepared food and beverages in certain circumstances
(3)
(4)
(5)
(6) Commission
(6.1)
(7) M.L.A.'s may receive commission
9.1
10 to 20.2
21(1) Definitions
(2) Application to use alternate collection method
(3) Director may authorize alternate collection method
(4) Director may revoke approval
(5) Independent sales contractor not required to be registered or to remit tax
22(1) Reciprocal agreement for equitable application of Act
(2) Effect of agreements
22.1(1) Definitions
(1.1) Agreement with Canada re collection of tax
(2) Deemed agreement
22.2(1) Agent for enforcement authorized to collect tax
(2) Purchaser to pay tax
(3) Exception
(4) Failure to report or pay tax
(5) Forfeiture and disposal
(6) Refunds and collection of underpayments
(7) Immunity of agents for enforcement
REGISTRATION OF MOTOR VEHICLES
23(1) Duty of Registrar of Motor Vehicles
(2) Registration for interjurisdictional purpose
24
24.1
25
REFUNDS
26(1)
(1.1)
(1.2)
(2) Refund for overpayment, etc.
(2.1) Refunds reduced by tax payable
(2.2) Limitation
(2.3) No interest on refunds
(2.4)
(2.5) Refund of tax on piped gas used to produce electricity
(3)
(4) Refund in respect of vehicle
(5) Tax refund to vehicle purchaser
(6) Tax refundable at time of vehicle registration
(7) Refunds calculated on average wholesale price in certain circumstances
(8) Refund in respect of off-road vehicle
(9) Refund in respect of aircraft
(9.1) Six-month period
(9.2) "Sells" does not include "leases"
(10) Tax paid on vehicle or aircraft sold
(11) Refund administration fee
(12) Refund in respect of farm storage buildings
(13) Refund in respect of liner for manure lagoon
(14) Refund in respect of hospital bed or lift chair
MISCELLANEOUS PROVISIONS
26.1 Proceeds of tax on disposable diapers
27 Crown bound by Act
28
28.1
28.2
28.3
REGULATIONS
29(1) Regulations
(2) Effective date